CAJ | 학술논문

新公共管理理论自提出以来，对削减成本、提高效率等起到了重要的作用，但是难以反映政府提供公共服务的其他价值内涵。公共价值管理模式解决了新公共管理理论过于强调技术理性的缺陷，对政府活动、政策制定和服务提供产生重大的影响，政府会计作为信息收集、价值判断和管理矫正的重要工具，其改革应以公共价值为导向，充分发挥其在公共价值创造中的重要作用。
신공공관리이론자제출이래，대삭감성본、제고효솔등기도료중요적작용，단시난이반영정부제공공공복무적기타개치내함。공공개치관리모식해결료신공공관리이론과우강조기술이성적결함，대정부활동、정책제정화복무제공산생중대적영향，정부회계작위신식수집、개치판단화관리교정적중요공구，기개혁응이공공개치위도향，충분발휘기재공공개치창조중적중요작용。
Since the new public management theory emerged, it plays an important role in cutting costs and improving effi-ciency, but it can't reflect the value of the content of other governments to provide public services. Public value management model solves the defects of new public management theory which emphasize too much on technical rationality; it provides a significant impact on government activities, policy development and service. As an important tool for government accounting in-formation collection, value judgments and management of correction, whose reforms should be public value-oriented, fully play its important role in the creation of public value.